2001 (8) TMI 1015

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....he Appellant. Smt. Radha Arun, SDR, for the Respondent. [Order per : G.A. Brahma Deva, Member (J)]. -  These are two appeals. The Appeal No. E/1907/97 is filed by the assessee whereas the Appeal No. E/2399/97 is filed by the Department against the same impugned order. 2. The short point to be considered in this case is whether UPSS is classifiable under Chapter Heading 8504.0....